Santana Corporation manufactures snowmobiles in its Blue Mountain, Wisconsin, plant. The following costs are budgeted for the first quarter's operations.
| Machine setup, indirect materials |
|
$ 4,000 |
| Inspections |
|
16,000 |
| Tests |
|
4,000 |
| Insurance, plant |
|
110,000 |
| Engineering design |
|
140,000 |
| Depreciation, machinery |
|
520,000 |
| Machine setup, indirect labor |
|
20,000 |
| Property taxes |
|
29,000 |
| Oil, heating |
|
19,000 |
| Electricity, plant lighting |
|
21,000 |
| Engineering prototypes |
|
60,000 |
| Depreciation, plant |
|
210,000 |
| Electricity, machinery |
|
36,000 |
| Machine maintenance wages |
|
19,000 |
Identify a cost driver that may be used to assign each cost pool to each line of snowmobiles